Contabilidad Social y Ambiental para la Sostenibilidad y el Proceso Contable: Reflexiones para su Enseñanza-Aprendizaje

Abstract

Compliance with the Sustainable Development Goals requires good financial and non-financial information on social and environmental aspects, in addition to traditional economic and financial ones. It is recovered that it has been investigated in social and environmental accounting with a socio-environmental approach, in the Argentine Republic social and environmental accounting is part of the Basic Curricular Contents of the Public Accountant career, for the International Federation of Accountants the accountant has a leading role for sustainability and that according to Publications of Accountancy Europe financial and non-financial reports must be harmonized and interconnected.In order to help sustainability and with advances in the socio-environmental approach, it is the general objective to contribute to harmonize financial and non-financial accounting reports. It is the specific objective to contribute with a meaningful learning of the socio-environmental approach of social and environmental accounting and the accounting process for sustainability.From deductions, inductions, comparisons and translations, the development contains results of adaptations made from the economic-financial to the socio-environmental approach and a broad conception of the accounting process. Triangulation includes results of feasibility analysis of the accounting process for the socio-environmental. Conclusions are reflected and inferred.It is inferred that the accounting doctrinal and regulatory frameworks considered without economic-financial bias enable economic, financial, social and environmental information to be provided with a financial and non-financial approach to sustainability. It is possible to contribute with a meaningful learning of the socio-environmental approach to social and environmental accounting from the economic-financial approach. Teaching-learning experiences are proposed. In its broad sense, the accounting process allows us to recognize that the preparation of accounting statements and their review are sub-processes framed in accounting knowledge. It is possible to issue financial and non-financial, interconnected and supplementary accounting reports to manage sustainability.